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Department of the Treasury Internal Future Developments For the latest information about developments related to Publication 972 Pub. 972, such as legislation enacted after it was Cat. No. 26584R — OMB No. 1545-0074 published, go to IRS.gov/Pub972.

Child What’s New Election to use 2019 earned income to figure 2020 Credit and additional child . Recent legislation provided an election to use your 2019 earned income to figure your 2020 additional child tax credit. For more information, see Credit for the Instructions for Form 8812. Other Reminders Dependents Abbreviations used throughout this publication. The following abbreviations will be used in this publication when appropriate. For use in preparing • ACTC means additional child tax credit. 2020 Returns • ATIN means adoption taxpayer identification number. • CTC means child tax credit. • ITIN means individual taxpayer identification number. • ODC means credit for other dependents. • SSN means social security number. • TIN means taxpayer identification number. Other abbreviations may be used in this publication and will be defined as needed. Delayed refund for returns claiming the EIC or ACTC. The IRS cannot issue refunds before mid-February 2021 for returns that properly claim the earned income credit (EIC) or the ACTC. This time frame applies to the entire refund, not just the portion associated with these credits. Photographs of missing children. The Internal Reve- nue Service is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) or visiting www.missingkids.org if you recognize a child.

Introduction This publication has worksheets for figuring the CTC and ODC. It also has a worksheet for figuring earned income. These worksheets are intended primarily for individuals sent to this publication by the instructions to Form 1040, Get forms and other information faster and easier at: 1040-SR, or 1040-NR, or Schedule 8812. Anyone can • IRS.gov (English) • IRS.gov/Korean (한국어) • IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) choose to use the worksheets in this publication, but most • IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (TiếngViệt)

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individuals can use a simpler worksheet in their tax return Tax questions. If you have a tax question not an- instructions. swered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Inter- If you were sent here from your Instructions for active Tax Assistant page at IRS.gov/Help/ITA where you Forms 1040 and 1040-SR, or your Instructions for can find topics using the search feature or by viewing the Form 1040-NR. Start with the Child Tax Credit and categories listed. Credit for Other Dependents Worksheet later in this publi- cation. Getting tax forms, instructions, and publications. Visit IRS.gov/Forms to download current and prior-year If you were sent here from your Instructions for forms, instructions, and publications. Schedule 8812. Complete the Earned Income Work- Ordering tax forms, instructions, and publications. sheet later in this publication. You only need to complete Go to IRS.gov/OrderForms to order current forms, instruc- the other worksheets in this publication if you also were tions, and publications; call 800-829-3676 to order sent here from the Instructions for Forms 1040 and prior-year forms and instructions. Your order should arrive 1040-SR, or the Instructions for Form 1040-NR. (If you are within 10 business days. required to use this worksheet to figure earned income, be sure to follow the special instructions under the asterisk in the worksheet about attaching a Schedule SE to your re- turn if those instructions apply to you.) Taxpayer Identification If you have not read your Instructions for Forms Number Requirements 1040 and 1040-SR, or your Instructions for Form 1040-NR. Read the explanation of who must use this You must have a TIN by the due date of your return. publication next. If you find that you are not required to If you, or your spouse if filing jointly, do not have an SSN use this publication to figure your CTC and ODC, you can or ITIN issued on or before the due date of your 2020 re- use the simpler worksheet in the Instructions for Forms turn (including extensions), you cannot claim the CTC, 1040 and 1040-SR, or the Instructions for Form 1040-NR, ODC, or ACTC on either your original or an amended to figure these credits. 2020 return. If you apply for an ITIN on or before the due date of Who must use this publication. If you answer “Yes” to your 2020 return (including extensions) and the IRS is- either of the following questions, you must use this publi- sues you an ITIN as a result of the application, the IRS will cation to figure your CTC and ODC. consider your ITIN as issued on or before the due date of 1. Are you excluding income from Puerto Rico or filing your return. any of the following forms? Each qualifying child you use for the CTC or ACTC must have the required SSN. If you have a qualifying a. Form 2555 (relating to foreign earned income). child who does not have the required SSN, you cannot b. Form 4563 (exclusion of income for residents of use the child to claim the CTC or ACTC on either your American Samoa). original or an amended 2020 return. The required SSN is one that is valid for employment and is issued before the 2. Are you claiming any of the following credits? due date of your 2020 return (including extensions). a. Mortgage interest credit, Form 8396. If your qualifying child does not have the required SSN, but has another type of taxpayer identification number is- b. Adoption credit, Form 8839. sued on or before the due date of your 2020 return (in- c. Residential energy efficient property credit, Form cluding extensions), you may be able to claim the ODC for 5695, Part I. that child. See Credit for Other Dependents (ODC), later. d. District of Columbia first-time homebuyer credit, Each dependent you use for the ODC must have a Form 8859. TIN by the due date of your return. If you have a de- pendent who does not have an SSN, ITIN, or ATIN issued Comments and suggestions. We welcome your com- on or before the due date of your 2020 return (including ments about this publication and your suggestions for fu- extensions), you cannot use that dependent to claim the ture editions. ODC on either your original or an amended 2020 return. You can send us comments through IRS.gov/ If you apply for an ITIN or ATIN for the dependent on or FormComments. Or, you can write to: Internal Revenue before the due date of your 2020 return (including exten- Service, Tax Forms and Publications, 1111 Constitution sions) and the IRS issues the ITIN or ATIN as a result of Ave. NW, IR-6526, Washington, DC 20224. the application, the IRS will consider the ITIN or ATIN as Although we can’t respond individually to each com- issued on or before the due date of your return. ment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, in- structions, and publications. We can’t answer tax ques- tions sent to the above address.

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U.S. Tax Guide for Aliens. If the child was adopted, Improper Claims see Adopted child, later. If you erroneously claim the CTC, ODC, or ACTC even Example. Your son turned 17 on December 30, 2020. though you are not eligible for the credit, and it is later He is a citizen of the United States and you claimed him determined that your error was due to reckless or as a dependent on your return. You cannot use him to intentional disregard of the CTC, ODC, or ACTC rules, claim the CTC because he was not under age 17 at the you will not be allowed to claim any of these credits for 2 end of 2020. years. If it is determined that your error was due to fraud, If your child is age 17 or older at the end of 2020, you will not be allowed to claim any of these credits for 10 TIP see Credit for Other Dependents (ODC), later. years. You may also have to pay penalties. Form 8862 may be required. If your CTC, ODC, or ACTC for a year after 2015 was denied or reduced for any Adopted child. An adopted child is always treated as reason other than a math or clerical error, you must attach your own child. An adopted child includes a child lawfully Form 8862 to your tax return to claim the CTC, ACTC, or placed with you for legal adoption. ODC unless an exception applies. See Form 8862, Infor- If you are a U.S. citizen or U.S. national and your adop- mation to Claim Certain Credits After Disallowance, and ted child lived with you all year as a member of your its instructions for more information, including whether an household in 2020, that child meets condition (7), earlier, exception applies. to be a qualifying child for the CTC (or condition (3), later, to be a qualifying person for the ODC).

Exceptions to time lived with you. A child is consid- Child Tax Credit (CTC) ered to have lived with you for more than half of 2020 if the child was born or died in 2020 and your home was this This credit is for individuals who claim a child as a de- child's home for more than half the time he or she was pendent if the child meets additional conditions (descri- alive. Temporary absences by you or the child for special bed later). It is in addition to the credit for child and de- circumstances, such as school, vacation, business, medi- pendent care expenses (on Schedule 3 (Form 1040), cal care, military service, or detention in a juvenile facility, line 2, and the earned income credit (on Form 1040 or count as time the child lived with you. 1040-SR, line 27)). There are also exceptions for kidnapped children and The maximum amount you can claim for the credit is children of divorced or separated parents. For details, see $2,000 for each child who qualifies you for the CTC. But, your tax return instructions for column (4) of the section on see Limits on the CTC and ODC, later. Dependents. For more information about claiming the CTC, see Qualifying child of more than one person. Special Claiming the CTC and ODC, later. rules apply if a child is the qualifying child of more than one person. For details, see your tax return instructions for Qualifying Child for the CTC column (4) of the section on Dependents, and Pub. 501. A child qualifies you for the CTC if the child meets all of Required SSN the following conditions. 1. The child is your son, daughter, stepchild, eligible fos- In addition to being a qualifying child for the CTC (defined ter child, brother, sister, stepbrother, stepsister, half earlier), your child must have the required SSN. The re- brother, half sister, or a descendant of any of them quired SSN is one that is valid for employment and is is- (for example, your grandchild, niece, or nephew). sued by the Social Security Administration before the due date of your 2020 return (including extensions). 2. The child was under age 17 at the end of 2020. If your child was a U.S. citizen when the child received 3. The child did not provide over half of his or her own the SSN, the SSN is valid for employment. If “Not Valid for support for 2020. Employment” is printed on your child's social security card 4. The child lived with you for more than half of 2020 and your child's immigration status has changed so that (see Exceptions to time lived with you, later). your child is now a U.S. citizen or permanent resident, ask the SSA for a new social security card without the legend. 5. The child is claimed as a dependent on your return. However, if “Valid for Work Only With DHS Authorization” See Pub. 501 for more information about claiming is printed on your child's social security card, your child someone as a dependent. has the required SSN only as long as the DHS authoriza- 6. The child does not file a joint return for the year (or tion is valid. files it only to claim a refund of withheld or If your dependent child was born and died in 2020 and estimated tax paid). you do not have an SSN for the child, enter “Died” in col- 7. The child was a U.S. citizen, U.S. national, or U.S. umn (2) of the Dependents section of your tax return and resident alien. For more information, see Pub. 519, include a copy of the child's birth certificate, death

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certificate, or hospital records. The document must show the child was born alive. Limits on the CTC and ODC If your child does not have the required SSN, you can- not use the child to claim the CTC (or ACTC) on either The maximum credit amount of your CTC or ODC may be your original or amended 2020 tax return. reduced if either (1) or (2) applies. If your child is a qualifying child for the CTC, but 1. The amount on line 18 of your Form 1040, 1040-SR, TIP does not have the required SSN, see Credit for or Form 1040-NR, is less than the total of both credits. Other Dependents (ODC) next. If this amount is zero, you cannot take either credit be- cause there is no tax to reduce. But you may be able to take the ACTC if you are claiming the CTC (you cannot take the ACTC if you are only claiming the Credit for Other Dependents ODC). See Additional Child Tax Credit (ACTC), later. (ODC) 2. Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. This credit is for individuals with a dependent who meets additional conditions (described later). This credit is in ad- a. Married filing jointly—$400,000. dition to the credit for child and dependent care expenses b. All other filing statuses—$200,000. (on Schedule 3 (Form 1040), line 2, and the earned in- come credit (on Form 1040 or 1040-SR, line 27)). Modified AGI. For purposes of the CTC and ODC, your modified AGI is your AGI plus the following amounts that The maximum amount you can claim for the credit is may apply to you. $500 for each dependent who qualifies for the ODC. But, see Limits on the CTC and ODC, later. • Any amount excluded from income because of the ex- clusion of income from Puerto Rico. On the dotted line For more information about claiming the ODC, see next to Form 1040 or 1040-SR, line 11, enter the Claiming the CTC and ODC, later. amount excluded and identify it as “EPRI.” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Qualifying Person for the ODC • Any amount on line 45 or line 50 of Form 2555, For- A person qualifies you for the ODC if the person meets all eign Earned Income. of the following conditions. • Any amount on line 15 of Form 4563, Exclusion of In- 1. The person is claimed as a dependent on your return. come for Bona Fide Residents of American Samoa. See Pub. 501 for more information about claiming If you do not have any of the above, your modified AGI someone as a dependent. is the same as your AGI. 2. The person cannot be used by you to claim the CTC AGI. Your AGI is the amount on line 11 of your Form or ACTC. See Child Tax Credit (CTC), earlier. 1040, 1040-SR, or 1040-NR. 3. The person was a U.S. citizen, U.S. national, or U.S. resident alien. For more information, see Pub. 519. If the person is your adopted child, see Adopted child, Claiming the CTC and ODC earlier. To claim the CTC or ODC, be sure you meet the following Example. Your 10-year-old nephew lives in Mexico requirements. and qualifies as your dependent. He is not a U.S. citizen, You must file Form 1040, 1040-SR, or 1040-NR and U.S. national, or U.S. resident alien. You cannot use him • include the name and TIN of each dependent for to claim ODC. whom you are claiming the CTC or ODC. You cannot use the same child to claim both the You must file Form 8862 if applicable. See Improper CTC (or ACTC) and ODC. • ! Claims, earlier. CAUTION • You must enter a timely issued TIN on your tax return Timely Issued TIN for you and your spouse (if filing jointly). See Taxpayer Identification Number Requirements, earlier. In addition to being a qualifying person for the ODC (de- • For each qualifying child under 17 for whom you are fined earlier), the person must have an SSN, ITIN, or ATIN claiming the CTC, you must enter the required SSN issued to the dependent on or before the due date of your for the child in column (2) of the Dependents section 2020 return (including extensions). If the person has not of your tax return and check the Child tax credit box in been issued an SSN, ITIN, or ATIN by that date, you can- column (4). See Child Tax Credit (CTC), earlier. not use the person to claim the ODC. For more informa- tion, see Taxpayer Identification Number Requirements, • For each dependent for whom you are claiming the earlier. ODC, you must enter the timely issued TIN for the

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dependent in column (2) of the Dependents section of 1040-SR or Instructions for Form 1040-NR (or on your tax return and check the Credit for other depend- line 16 of the Child Tax Credit and Credit for Other ents box in column (4). See Credit for Other Depend- Dependents Worksheet in this publication) and line 1 ents (ODC), earlier. of that worksheet is more than zero, use Schedule Do not check both the Child tax credit box and the 8812 to see if you can take the ACTC. ! Credit for other dependents box for the same per- 3. If you have an ACTC on line 15 of Schedule 8812, CAUTION son. carry it to line 28 of your Form 1040, 1040-SR, or 1040-NR. 4. For each qualifying child under 17 for whom you are Earned Income claiming the ACTC, be sure to enter the required SSN for the child in column (2) of the Dependents section You will need to figure your earned income using the of your tax return and check the Child tax credit box in Earned Income Worksheet later in this publication, if you column (4). are completing the Line 14 Worksheet, later, or you were If the amount on line 1 of your Child Tax Credit sent to Pub. 972 from your Schedule 8812 instructions. TIP and Credit for Other Dependents Worksheet is zero, your ACTC is also zero. You don't need to complete Schedule 8812. Additional Child Tax Credit (ACTC) Paperwork Reduction Act This credit is for certain individuals who get less than the full amount of the CTC. The ACTC may give you a refund Notice even if you do not owe any tax. We ask for the information on the worksheets in this publi- The ODC cannot be used to figure the ACTC. cation to carry out the Internal Revenue laws of the United Only your CTC can be used to figure the ACTC. If States. You are required to give us the information if re- you are claiming the ODC but not the CTC, you quested. We need it to ensure that you are complying with cannot claim the ACTC. these laws and to allow us to figure and collect the right amount of tax. Election to use your prior year earned income. You may be able to use your 2019 earned income to figure You are not required to provide the information reques- your ACTC if your 2019 earned income is more than your ted on a form (or worksheet in this publication) that is sub- 2020 earned income. See the Instructions for Form 8812 ject to the Paperwork Reduction Act unless the form (or for more information. publication) displays a valid OMB control number. Books or records relating to a form, its instructions, or this publi- Foreign earned income. If you file Form 2555 (relating cation must be retained as long as their contents may be- to foreign earned income), you cannot claim the ACTC. come material in the administration of any Internal Reve- nue law. Generally, tax returns and return information are How to claim the additional child tax credit. To claim confidential, as required by section 6103. the ACTC, follow the steps below. The average time and expenses required to complete 1. Be sure you figured the amount, if any, of your CTC these worksheets will vary depending on individual cir- and ODC using the appropriate Child Tax Credit and cumstances. For the estimated averages, see the instruc- Credit for Other Dependents Worksheet. tions for your income tax return. 2. If you answered “Yes” on line 11 or line 12 of the Child If you have suggestions for making these worksheets Tax Credit and Credit for Other Dependents Work- simpler, we would be happy to hear from you. See Com- sheet in your Instructions for Forms 1040 and ments and suggestions, earlier.

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Child Tax Credit and Credit for Other Dependents Worksheet

Before you begin: Figure the amount of any credits you are claiming on Schedule 3, lines 1 through 4; Form 5695, line 30; Form 8910, line 15; Form 8936, line 23; or Schedule R.

Part 1 1. Number of qualifying children under 17 with the required social security number: $2,000. Enter the result. 1 2. Number of other dependents, including qualifying children who are not under 17 or who do not have the required social security number: $500. 2 Enter the result. Caution: Do not include yourself, your spouse, or anyone who is not a U.S. citizen, U.S. national, or U.S. resident alien. Also, do not include anyone you included on line 1.

3. Add lines 1 and 2. 3

4. Enter the amount from line 11 of your Form 1040, 1040-SR, or 1040-NR. 4

5. 1040 and 1040-SR lers. Enter the total of any— • Exclusion of income from Puerto Rico; and • Amounts from Form 2555, lines 45 and 50, and Form 4563, line 15. 5 1040-NR lers. Enter -0-.

6. Add lines 4 and 5. Enter the total. 6

7. Enter the amount shown below for your ling status. • Married ling jointly—$400,000 7 • All other ling statuses—$200,000

8. Is the amount on line 6 more than the amount on line 7? No. Leave line 8 blank. Enter -0- on line 9. Yes. Subtract line 7 from line 6. 8 If the result is not a multiple of $1,000, increase it to the next multiple of $1,000. For example, increase $425 to $1,000, increase $1,025 to $2,000, etc.

9. Multiply the amount on line 8 by 5% (0.05). Enter the result. 9

10. Is the amount on line 3 more than the amount on line 9? No. STOP You cannot take the child tax credit or credit for other dependents on line 19 of your Form 1040, 1040-SR, or 1040-NR. You also cannot take the additional child tax credit on line 28 of your Form 1040, 1040-SR, or 1040-NR. Complete the rest of your Form 1040, 1040-SR, or 1040-NR.

Yes. Subtract line 9 from line 3. Enter the result. 10 Go to Part 2 on the next page.

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Child Tax Credit and Credit for Other Dependents Worksheet—Continued

Part 2 11. Enter the amount from line 18 of your Form 1040, 1040-SR, or 1040-NR. 11

12. Add the following amounts (if applicable) from:

Schedule 3, line 1 ...... + Schedule 3, line 2 ...... + Schedule 3, line 3 ...... + Schedule 3, line 4 ...... + Form 5695, line 30 ...... + Form 8910, line 15 ...... + Form 8936, line 23 ...... + Schedule R, line 22 ...... +

Enter the total. 12

13. Subtract line 12 from line 11. 13

14. Are you claiming any of the following credits? • Mortgage interest credit, Form 8396. • Adoption credit, Form 8839. • Residential energy ef cient property credit, Form 5695, Part I. • District of Columbia rst-time homebuyer credit, Form 8859. No. Enter -0-.

Yes. If you are ling Form 2555, enter -0-. 14 Otherwise, complete the Line 14 Worksheet, later, to gure the amount to enter here.

15. Subtract line 14 from line 13. Enter the result. 15

16. Is the amount on line 10 of this worksheet more than the amount on line 15?

No. Enter the amount from line 10. This is your child tax credit and credit for 16 Yes. Enter the amount from line 15. other dependents. See the TIP below. Enter this amount on Form 1040, line 19; Form 1040-SR, line 19; or Form 1040-NR, line 19.

1040 1040-SR 1040-NR You may be able to take the additional child tax credit on line 28 TIP of your Form 1040, 1040-SR, or 1040-NR, only if you answered “Yes” on line 16 and line 1 is more than zero. • First, complete your Form 1040, 1040-SR, or 1040-NR through line 27 (also complete Schedule 3, line 10).

• Then, use Schedule 8812 to figure any additional child tax credit.

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Line 14 Worksheet

Before you begin: Complete the Earned Income Worksheet, later in this publication. 1040 and 1040-SR lers. Complete line 27; Schedule 2, line 5; and Schedule 3, line 10 of your return if they apply to you. 1040-NR lers. Complete Schedule 2, line 5 and Schedule 3, line 10 of your return if they apply to you. Use this worksheet only if you answered “Yes” on line 14 of the Child Tax Credit and Credit for Other Dependents Worksheet earlier and are not ling Form 2555. CAUTION

1. Enter the amount from line 10 of the Child Tax Credit and Credit for Other 1 Dependents Worksheet ......

2. Number of qualifying children under 17 with the required social security number: × $1,400. Enter the result. 2 TIP: The number of children you use for this line is the same as the number of children you used for line 1 of the Child Tax Credit and Credit for Other Dependents Worksheet.

3. Enter your earned income from line 7 of the Earned Income Worksheet. 3

4. Is the amount on line 3 more than $2,500? No. Leave line 4 blank, enter -0- on line 5, and go to line 6. 4 Yes. Subtract $2,500 from the amount on line 3. Enter the result.

5. Multiply the amount on line 4 by 15% (0.15) and enter the result. 5

6. On line 2 of this worksheet, is the amount $4,200 or more? No. • If line 2 or line 5 above is zero, enter the amount from line 1 above on line 14 of this worksheet. Do not complete the rest of this worksheet. Instead, go back to the Child Tax Credit and Credit for Other Dependents Worksheet and do the following. Enter -0- on line 14, and complete lines 15 and 16. • If both line 2 and line 5 are more than zero, leave lines 7 through 10 blank, enter -0- on line 11, and go to line 12. Yes. If line 5 above is equal to or more than line 1 above, leave lines 7 through 10 blank, enter -0- on line 11, and go to line 12. Otherwise, go to line 7.

7. If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA If married ling , use the Additional Medicare Tax and RRTA Tax jointly, include your Worksheet to gure the amount to enter; otherwise enter 7 spouse’s amounts the total of the following amounts from Form(s) W-2. with yours when • Social security tax withheld from box 4, and completing lines 7 • Medicare tax withheld from box 6. and 8. 8. Enter the total of any— • Amounts from Schedule 1, line 14, and Schedule 2, line 5; and 8 • Any taxes that you identi ed using code “UT” and entered on Schedule 2, line 8.

9. Add lines 7 and 8. Enter the total. 9

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10. 1040 and 1040-SR lers. Enter the total of the amounts from Form 1040 or 1040-SR, line 27, and Schedule 3, 10 line 10. 1040-NR lers. Enter the amount from Schedule 3, line 10.

11. Subtract line 10 from line 9. If the result is zero or less, enter -0-. 11

12. Enter the larger of line 5 or line 11. 12

13. Enter the smaller of line 2 or line 12. 13

14. Is the amount on line 13 of this worksheet more than the amount on line 1? No. Subtract line 13 from line 1. Enter the result. 14 Yes. Enter -0-. Next, gure the amount of any of the following credits that you are claiming. • Mortgage interest credit, Form 8396. • Adoption credit, Form 8839. • Residential energy ef cient property credit, Form 5695, Part I. • District of Columbia rst-time homebuyer credit, Form 8859. Then, go to line 15. 15. Enter the total of the amounts from— • Form 8396, line 9, and • Form 8839, line 16, and 15 • Form 5695, line 15, and • Form 8859, line 3. Enter this amount on line 14 of the Child Tax Credit and Credit for Other Dependents Worksheet.

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Earned Income Worksheet (for line 3 of the Line 14 Worksheet or line 6a of Schedule 8812, Additional Child Tax Credit) Keep for Your Records Before you begin: Use this worksheet only if you were sent here from the Line 14 Worksheet earlier in this publication or line 6a of Schedule 8812, Additional Child Tax Credit. Disregard community property laws when figuring the amounts to enter on this worksheet. If married filing jointly, include your spouse's amounts with yours when completing this worksheet. If you elect to use prior year earned income, complete this worksheet using only 2019 amounts, including any amount: • On line 1b of this worksheet, of nontaxable combat pay received in 2019; • On line 2a of this worksheet, from a 2019 Schedule C-EZ, line 1; ! • On line 2b of this worksheet, from a 2019 Schedule C-EZ, line 3, or from a CAUTION Schedule K-1 (Form 1065-B), box 9, code J1,* received in 2019; and • On line 5 of this worksheet, from a 2019 Schedule 1, line 27, instead of line 14 of that Schedule 1.

1. a. Enter the amount from line 1 of Form 1040 or 1040-SR, or line 1a of Form 1040-NR ...... 1a. b. Enter the amount of any nontaxable combat pay received. Also enter this amount on Schedule 8812, line 6b. This amount should be shown in Form(s) W-2, box 12, with code Q ...... 1b. Next, if you are filing Schedule C, F, or SE, or you received a Schedule K-1 (Form 1065), go to line 2a. Otherwise, skip lines 2a through 2e and go to line 3. 2. a. Enter any statutory employee income reported on line 1 of Schedule C ...... 2a. b. Enter any net profit or (loss) from Schedule C, line 31, and Schedule K-1 (Form 1065), box 14, code A (other than farming). Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property ...... 2b. c. Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A*. Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Do not include on this line any amounts exempt from self-employment tax ...... 2c. d. If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, line 15. Otherwise, skip this line and enter on line 2e the amount from line 2c ...... 2d. e. If line 2c is a profit, enter the smaller of line 2c or line 2d. If line 2c is a (loss), enter the (loss) from line 2c ...... 2e. 3. Combine lines 1a, 1b, 2a, 2b, and 2e. If zero or less, stop. Do not complete the rest of this worksheet. Instead, enter -0- on line 3 of the Line 14 Worksheet or line 6a of Schedule 8812, whichever applies ...... 3. 4. Enter any amount included on line 1a that is: a. A scholarship or fellowship grant not reported on Form W-2 ...... 4a. b. For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 1 of Form 1040 or 1040-SR, or line 1a of Form 1040-NR) ...... 4b. c. A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 1 of Form 1040 or 1040-SR, or line 1a of Form 1040-NR). This amount may be shown in box 11 of your Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity ...... 4c. d. Enter any amount included on Form 1040 or 1040-SR, line 1, that is a Medicaid waiver payment you exclude from income (see the instructions for Schedule 1, line 8), unless you choose to include this amount in earned income, in which case enter zero ...... 4d. 5. Enter the amount from Schedule 1 (Form 1040), line 14 ...... 5. 6. Add lines 4a, 4b, 4c, 4d, and 5 ...... 6. 7. Subtract line 6 from line 3 ...... 7. • If you were sent here from the Line 14 Worksheet, enter this amount on line 3 of that worksheet. • If you were sent here from Schedule 8812, enter this amount on line 6a of that form. *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. Put your name and social security number on Schedule SE and attach it to your return.

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Additional Medicare Tax and RRTA Tax Worksheet (for line 7 of the Line 14 Worksheet) Keep for Your Records

If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 7 of the Line 14 Worksheet. Social security tax, Medicare tax, and Additional Medicare Tax on wages. 1. Enter the social security tax withheld (Form(s) W-2, box 4) ...... 1. 2. Enter the Medicare tax withheld (Form(s) W-2, box 6). Box 6 includes any Additional Medicare Tax ...... 2. 3. Enter any amount from Form 8959, line 7 ...... 3. 4. Add lines 1, 2, and 3 ...... 4. 5. Enter the Additional Medicare Tax withheld (Form 8959, line 22) ...... 5. 6. Subtract line 5 from line 4 ...... 6.

Additional Medicare Tax on Self-Employment Income. 7. Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) ...... 7.

Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. 8. Enter the Tier 1 tax (Form(s) W-2, box 14) ...... 8. 9. Enter the Medicare tax (Form(s) W-2, box 14) ...... 9. 10. Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Do not use the same 10. amount from Form 8959, line 17, for both this line and line 14 ...... 11. Add lines 8, 9, and 10 ...... 11. 12. Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2020) ...... 12. 13. Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2020) ...... 13. 14. Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). Do not use the same amount from Form 8959, line 17, for both this line and line 10 ...... 14. 15. Add lines 12, 13, and 14 ...... 15.

Line 6 amount 16. Add lines 6, 7, 11, and 15. Enter here and on line 7 of the Line 14 Worksheet ...... 16.

How To Get Tax Help

If you have questions about a tax is- Free options for tax preparation. help preparing their own tax re- sue, need help preparing your tax re- Go to IRS.gov to see your options for turns. Go to IRS.gov/VITA, down- turn, or want to download free publica- preparing and filing your return online load the free IRS2Go app, or call tions, forms, or instructions, go to or in your local community, if you qual- 800-906-9887 for information on IRS.gov and find resources that can ify, which include the following. free tax return preparation. help you right away. • Free File. This program lets you • TCE. The Tax Counseling for the Preparing and filing your tax return. prepare and file your federal indi- Elderly (TCE) program offers free After receiving all your wage and earn- vidual income tax return for free us- tax help for all taxpayers, particu- ings statements (Form W-2, W-2G, ing brand-name tax-prepara- larly those who are 60 years of age 1099-R, 1099-MISC, 1099-NEC, etc.); tion-and-filing software or Free File and older. TCE volunteers special- unemployment compensation state- fillable forms. However, state tax ize in answering questions about ments (by mail or in a digital format) or preparation may not be available pensions and retirement-related is- other government payment statements through Free File. Go to IRS.gov/ sues unique to seniors. Go to (Form 1099-G); and interest, dividend, FreeFile to see if you qualify for IRS.gov/TCE, download the free and retirement statements from banks free online federal tax preparation, IRS2Go app, or call 888-227-7669 and investment firms (Forms 1099), e-filing, and direct deposit or pay- for information on free tax return you have several options to choose ment options. preparation. from to prepare and file your tax return. • VITA. The Volunteer Income Tax • MilTax. Members of the U.S. You can prepare the tax return your- Assistance (VITA) program offers Armed Forces and qualified veter- self, see if you qualify for free tax prep- free tax help to people with ans may use MilTax, a free tax aration, or hire a tax professional to low-to-moderate incomes, persons service offered by the Department prepare your return. with disabilities, and limited-Eng- of Defense through Military One- lish-speaking taxpayers who need Source.

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Also, the IRS offers Free Fillable • IRS.gov/ITA: The Interactive Tax fast, free, and secure online W-2 filing Forms, which can be completed Assistant, a tool that will ask you options to CPAs, accountants, enrolled online and then filed electronically questions on a number of agents, and individuals who process regardless of income. topics and provide answers. Form W-2, Wage and Tax Statement, • IRS.gov/Forms: Find forms, in- and Form W-2c, Corrected Wage and Using online tools to help prepare Tax Statement. your return. Go to IRS.gov/Tools for structions, and publications. You the following. will find details on 2020 tax IRS social media. Go to IRS.gov/ changes and hundreds of interac- • The Earned Income Tax Credit SocialMedia to see the various social tive links to help you find answers media tools the IRS uses to share the Assistant (IRS.gov/EITCAssistant) to your questions. determines if you’re eligible for the latest information on tax changes, earned income credit (EIC). • You may also be able to access tax scam alerts, initiatives, products, and law information in your electronic services. At the IRS, privacy and se- • The Online EIN Application filing software. curity are paramount. We use these (IRS.gov/EIN) helps you get an tools to share public information with employer identification number you. Don’t post your SSN or other con- (EIN). Need someone to prepare your tax fidential information on social media return? There are various types of • The Tax Withholding Estimator sites. Always protect your identity tax return preparers, including tax pre- when using any social networking site. (IRS.gov/W4app) makes it easier parers, enrolled agents, certified public for everyone to pay the correct The following IRS YouTube chan- accountants (CPAs), attorneys, and nels provide short, informative videos amount of tax during the year. The many others who don’t have professio- tool is a convenient, online way to on various tax-related topics in English, nal credentials. If you choose to have Spanish, and ASL. check and tailor your withholding. someone prepare your tax return, It’s more user-friendly for taxpay- choose that preparer wisely. A paid tax • Youtube.com/irsvideos. ers, including retirees and self-em- preparer is: ployed individuals. The features in- • Youtube.com/irsvideosmultilingua. clude the following. • Primarily responsible for the overall • Youtube.com/irsvideosASL. substantive accuracy of your re- – Easy to understand language. turn, Watching IRS videos. The IRS Video – The ability to switch between • Required to sign the return, and portal (IRSVideos.gov) contains video screens, correct previous en- and audio presentations for individuals, tries, and skip screens that don’t • Required to include their preparer small businesses, and tax professio- apply. tax identification number (PTIN). nals. – Tips and links to help you deter- Although the tax preparer always Online tax information in other lan- mine if you qualify for tax credits signs the return, you're ultimately re- guages. You can find information on and deductions. sponsible for providing all the informa- IRS.gov/MyLanguage if English isn’t tion required for the preparer to accu- your native language. – A progress tracker. rately prepare your return. Anyone paid – A self-employment tax feature. to prepare tax returns for others should Free interpreter service. Multilingual have a thorough understanding of tax – Automatic calculation of taxable assistance, provided by the IRS, is matters. For more information on how social security benefits. available at Taxpayer Assistance Cen- to choose a tax preparer, go to Tips for ters (TACs) and other IRS offices. • The First Time Homebuyer Credit Choosing a Tax Preparer on IRS.gov. Over-the-phone interpreter service is Account Look-up (IRS.gov/ accessible in more than 350 lan- HomeBuyer) tool provides informa- Coronavirus. Go to IRS.gov/ guages. tion on your repayments and ac- Coronavirus for links to information on count balance. the impact of the coronavirus, as well Getting tax forms and publications. as tax relief available for individuals • The Deduction Go to IRS.gov/Forms to view, down- and families, small and large busi- load, or print all of the forms, instruc- Calculator (IRS.gov/SalesTax) fig- nesses, and tax-exempt organizations. ures the amount you can claim if tions, and publications you may need. You can also download and view pop- you itemize deductions on Sched- . Tax reform legislation af- ule A (Form 1040). ular tax publications and instructions fects individuals, businesses, and (including the Instructions for Forms Getting answers to your tax tax-exempt and government entities. 1040 and 1040-SR) on mobile devices questions. On IRS.gov, you Go to IRS.gov/TaxReform for informa- as an eBook at IRS.gov/eBooks. Or can get up-to-date information tion and updates on how this legisla- you can go to IRS.gov/OrderForms to on current events and changes in tax tion affects your taxes. place an order. law. Employers can register to use Busi- Access your online account (indi- • IRS.gov/Help: A variety of tools to ness Services Online. The Social help you get answers to some of vidual taxpayers only). Go to Security Administration (SSA) offers IRS.gov/Account to securely access the most common tax questions. online service at SSA.gov/employer for

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information about your federal tax ac- you’re a victim of tax-related iden- • Check or Money Order: Mail your count. tity theft, you can learn what steps payment to the address listed on • View the amount you owe, pay on- you should take. the notice or instructions. line, or set up an online payment • Get an Identity Protection PIN (IP • Cash: You may be able to pay your agreement. PIN). IP PINs are six-digit numbers taxes with cash at a participating retail store. • Access your tax records online. assigned to eligible taxpayers to help prevent the misuse of their • Same-Day Wire: You may be able • Review your payment history. SSNs on fraudulent federal income to do same-day wire from your fi- • Go to IRS.gov/SecureAccess to re- tax returns. When you have an IP nancial institution. Contact your fi- view the required identity authenti- PIN, it prevents someone else from nancial institution for availability, cation process. filing a tax return with your SSN. To cost, and cut-off times. learn more, go to IRS.gov/IPPIN. Using direct deposit. The fastest What if I can’t pay now? Go to way to receive a is to file Checking on the status of your re- IRS.gov/Payments for more informa- electronically and choose direct de- fund. tion about your options. posit, which securely and electronically • Go to IRS.gov/Refunds. Apply for an online payment transfers your refund directly into your • agreement (IRS.gov/OPA) to meet financial account. Direct deposit also • The IRS can’t issue refunds before your tax obligation in monthly in- avoids the possibility that your check mid-February 2021 for returns that stallments if you can’t pay your could be lost, stolen, or returned unde- claimed the EIC or the additional taxes in full today. Once you com- liverable to the IRS. Eight in 10 taxpay- child tax credit (ACTC). This ap- plete the online process, you will ers use direct deposit to receive their plies to the entire refund, not just receive immediate notification of refunds. The IRS issues more than the portion associated with these whether your agreement has been 90% of refunds in less than 21 days. credits. approved. • Download the official IRS2Go app Getting a transcript of your return. to your mobile device to check your • Use the Offer in Compromise Pre- The quickest way to get a copy of your refund status. Qualifier to see if you can settle tax transcript is to go to IRS.gov/ your tax debt for less than the full Call the automated refund hotline Transcripts. Click on either “Get Tran- • amount you owe. For more infor- at 800-829-1954. script Online” or “Get Transcript by mation on the Offer in Compromise Mail” to order a free copy of your tran- Making a tax payment. The IRS uses program, go to IRS.gov/OIC. script. If you prefer, you can order your the latest encryption technology to en- Filing an amended return. You can transcript by calling 800-908-9946. sure your electronic payments are safe now file Form 1040-X electronically and secure. You can make electronic Reporting and resolving your with tax filing software to amend 2019 payments online, by phone, and from a tax-related identity theft issues. Forms 1040 and 1040-SR. To do so, mobile device using the IRS2Go app. you must have e-filed your original • Tax-related identity theft happens Paying electronically is quick, easy, 2019 return. Amended returns for all when someone steals your per- and faster than mailing in a check or prior years must be mailed. See Tips sonal information to commit tax money order. Go to IRS.gov/Payments for taxpayers who need to file an fraud. Your taxes can be affected if for information on how to make a pay- amended tax return and go to IRS.gov/ your SSN is used to file a fraudu- ment using any of the following op- Form1040X for information and up- lent return or to claim a refund or tions. credit. dates. • IRS Direct Pay: Pay your individual • The IRS doesn’t initiate contact tax bill or estimated tax payment Checking the status of your amen- with taxpayers by email, text mes- directly from your checking or sav- ded return. Go to IRS.gov/WMAR to sages, telephone calls, or social ings account at no cost to you. track the status of Form 1040-X amen- media channels to request per- ded returns. Please note that it can sonal or financial information. This • Debit or Credit Card: Choose an take up to 3 weeks from the date you includes requests for personal approved payment processor to filed your amended return for it to show identification numbers (PINs), pay online, by phone, or by mobile up in our system, and processing it can passwords, or similar information device. take up to 16 weeks. for credit cards, banks, or other fi- • Electronic Funds Withdrawal: Of- nancial accounts. fered only when filing your federal Understanding an IRS notice or let- taxes using tax return preparation ter you’ve received. Go to IRS.gov/ • Go to IRS.gov/IdentityTheft, the Notices to find additional information IRS Identity Theft Central web- software or through a tax profes- sional. about responding to an IRS notice or page, for information on identity letter. theft and data security protection • Electronic Federal Tax Payment for taxpayers, tax professionals, System: Best option for busi- Contacting your local IRS office. and businesses. If your SSN has nesses. Enrollment is required. Keep in mind, many questions can be been lost or stolen or you suspect answered on IRS.gov without visiting

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an IRS Taxpayer Assistance Center understand what these rights mean to know of one of these broad issues, (TAC). Go to IRS.gov/LetUsHelp for you and how they apply. These are please report it to them at IRS.gov/ the topics people ask about most. If your rights. Know them. Use them. SAMS. you still need help, IRS TACs provide tax help when a tax issue can’t be han- What Can TAS Do For You? TAS for Tax Professionals dled online or by phone. All TACs now provide service by appointment, so TAS can help you resolve problems TAS can provide a variety of informa- you’ll know in advance that you can get that you can’t resolve with the IRS. And tion for tax professionals, including tax the service you need without long wait their service is free. If you qualify for law updates and guidance, TAS pro- times. Before you visit, go to IRS.gov/ their assistance, you will be assigned grams, and ways to let TAS know TACLocator to find the nearest TAC to one advocate who will work with you about systemic problems you’ve seen and to check hours, available services, throughout the process and will do ev- in your practice. and appointment options. Or, on the erything possible to resolve your issue. IRS2Go app, under the Stay Connec- TAS can help you if: Low Income Taxpayer ted tab, choose the Contact Us option • Your problem is causing financial Clinics (LITCs) and click on “Local Offices.” difficulty for you, your family, or your business; LITCs are independent from the IRS. The Taxpayer Advocate • You face (or your business is fac- LITCs represent individuals whose in- Service (TAS) Is Here To ing) an immediate threat of ad- come is below a certain level and need verse action; or to resolve tax problems with the IRS, Help You such as audits, appeals, and tax col- What Is TAS? • You’ve tried repeatedly to contact lection disputes. In addition, clinics can the IRS but no one has responded, provide information about taxpayer TAS is an independent organization or the IRS hasn’t responded by the rights and responsibilities in different within the IRS that helps taxpayers and date promised. languages for individuals who speak protects taxpayer rights. Their job is to English as a second language. Serv- ensure that every taxpayer is treated How Can You Reach TAS? ices are offered for free or a small fee fairly and that you know and under- for eligible taxpayers. To find a clinic stand your rights under the Taxpayer TAS has offices in every state, the near you, visit Bill of Rights. District of Columbia, and Puerto Rico. www.TaxpayerAdvocate.IRS.gov/ Your local advocate’s number is in your about-us/Low-Income-Taxpayer- How Can You Learn About local directory and at Clinics-LITC/ or see IRS Pub. 4134, Your Taxpayer Rights? TaxpayerAdvocate.IRS.gov/Contact- Low Income Taxpayer Clinic List. Us. You can also call them at The Taxpayer Bill of Rights describes 877-777-4778. 10 basic rights that all taxpayers have when dealing with the IRS. Go to How Else Does TAS Help TaxpayerAdvocate.IRS.gov to help you Taxpayers?

TAS works to resolve large-scale prob- lems that affect many taxpayers. If you

To help us develop a more useful index, please let us know if you have ideas for index entries. Index See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

A L R Additional child tax credit (ACTC) 5 Limits on the credits 4 Required SSN 3 Assistance (See Tax help)

O T C ODC (Credit for other dependents) 4 Tax help 11 Child tax credit (CTC) 3 Taxpayer Identification Number Requirements 2 Claiming the credits 4 Timely Issued TIN 4 Credit for other dependents (ODC) 4 P Publications (See Tax help) E Earned income 5 Q Qualifying child for the CTC 3 I Qualifying person for the ODC 4 Improper Claims 3

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